<?xml version="1.0" encoding="UTF-8"?><marc:collection xmlns:marc="http://www.loc.gov/MARC21/slim">
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    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
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      <marc:subfield code="a">Convention between Canada and the Republic of Madagascar for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income </marc:subfield>
      <marc:subfield code="d">(2016 November 24)</marc:subfield>
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    <marc:datafield tag="245" ind1="1" ind2="0">
      <marc:subfield code="a">Madagascar / Taxation - Convention between Canada and the Republic of Madagascar for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income = </marc:subfield>
      <marc:subfield code="b">Madagascar / Imposition - Convention entre le Canada et la République de Madagascar en vue d'éviter les doubles impositions et de prévenir l’évasion fiscale en matière d'impôts sur le revenu.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="246" ind1="3" ind2="1">
      <marc:subfield code="a">Madagascar / Imposition - Convention entre le Canada et la République de Madagascar en vue d'éviter les doubles impositions et de prévenir l’évasion fiscale en matière d'impôts sur le revenu</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="264" ind1=" " ind2="1">
      <marc:subfield code="a">[Ottawa] : </marc:subfield>
      <marc:subfield code="b">Treaty Law Division of the Department of Foreign Affairs, Trade and Development = Direction du droit des traités du Ministère des affaires étrangères, du commerce et du développement, </marc:subfield>
      <marc:subfield code="c">2020.</marc:subfield>
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    <marc:datafield tag="264" ind1=" " ind2="4">
      <marc:subfield code="c">©2020</marc:subfield>
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      <marc:subfield code="a">1 online resource (25, 25 pages).</marc:subfield>
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      <marc:subfield code="a">text</marc:subfield>
      <marc:subfield code="b">txt</marc:subfield>
      <marc:subfield code="2">rdacontent</marc:subfield>
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      <marc:subfield code="a">computer</marc:subfield>
      <marc:subfield code="b">c</marc:subfield>
      <marc:subfield code="2">rdamedia</marc:subfield>
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      <marc:subfield code="a">online resource</marc:subfield>
      <marc:subfield code="b">cr</marc:subfield>
      <marc:subfield code="2">rdacarrier</marc:subfield>
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    <marc:datafield tag="490" ind1="1" ind2=" ">
      <marc:subfield code="a">Treaty series = Recueil des traités ; </marc:subfield>
      <marc:subfield code="v">2020/2</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">"Done at Antananarivo on 24 November 2016. In Force: 3 June 2020."</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">Alternate pages have duplicate numbering.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"The existing taxes to which the Convention shall apply are, in particular, (a) in the case of Madagascar: (i) the tax on income; (ii) the synthetic tax (“impôt synthétique”); (iii) the direct tax on hydrocarbons (“impôt direct sur les hydrocarbures”); (iv) the tax on salaries and assimilated income; (v) the tax on income from movable assets; and (vi) the tax on gains from immovable; including any withholding tax, prepayment or advance payment with respect to the aforesaid taxes, hereinafter referred to as “Malagasy tax”; (b) in the case of Canada, the income taxes imposed by the Government of Canada under the Income Tax Act, hereinafter referred to as “Canadian tax”"--Page 2.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="546" ind1=" " ind2=" ">
      <marc:subfield code="a">Text in English and French.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="650" ind1=" " ind2="0">
      <marc:subfield code="a">Double taxation</marc:subfield>
      <marc:subfield code="z">Canada</marc:subfield>
      <marc:subfield code="v">Treaties.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="650" ind1=" " ind2="0">
      <marc:subfield code="a">Double taxation</marc:subfield>
      <marc:subfield code="z">Madagascar</marc:subfield>
      <marc:subfield code="v">Treaties.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="650" ind1=" " ind2="0">
      <marc:subfield code="a">Tax evasion</marc:subfield>
      <marc:subfield code="x">Law and legislation</marc:subfield>
      <marc:subfield code="z">Canada.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="650" ind1=" " ind2="0">
      <marc:subfield code="a">Tax evasion</marc:subfield>
      <marc:subfield code="x">Law and legislation</marc:subfield>
      <marc:subfield code="z">Madagascar.</marc:subfield>
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      <marc:subfield code="a">Canada</marc:subfield>
      <marc:subfield code="x">Foreign relations</marc:subfield>
      <marc:subfield code="v">Treaties.</marc:subfield>
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    <marc:datafield tag="651" ind1=" " ind2="0">
      <marc:subfield code="a">Madagascar</marc:subfield>
      <marc:subfield code="x">Foreign relations</marc:subfield>
      <marc:subfield code="v">Treaties.</marc:subfield>
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      <marc:subfield code="a">Treaties.</marc:subfield>
      <marc:subfield code="2">lcgft</marc:subfield>
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      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="b">Global Affairs Canada. </marc:subfield>
      <marc:subfield code="b">Treaty Law Division, </marc:subfield>
      <marc:subfield code="e">issuing body.</marc:subfield>
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      <marc:subfield code="a">Canada, </marc:subfield>
      <marc:subfield code="e">participant in treaty.</marc:subfield>
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      <marc:subfield code="a">Madagascar, </marc:subfield>
      <marc:subfield code="e">participant in treaty.</marc:subfield>
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      <marc:subfield code="t">Madagascar / Taxation - Convention between Canada and the Republic of Madagascar for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income = </marc:subfield>
      <marc:subfield code="e">fre</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.891424</marc:subfield>
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      <marc:subfield code="a">Canada treaty series ;</marc:subfield>
      <marc:subfield code="v">2020/2.</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.811730</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">3.43 MB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2020/amc-gac/FR4-2020-2.pdf</marc:subfield>
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